State Tax Committee clarifies turnover tax rules for self-employed taxi drivers

In response to these complaints, the State Tax Committee explained that when the income of self-employed individuals exceeds UZS 100 million, a 4 percent tax is withheld at the source of payment by the tax agent.

According to a Cabinet of Ministers resolution, turnover tax for self-employed citizens engaged in passenger transportation and delivery services is withheld by taxi aggregators.

“In addition, in line with amendments introduced to Article 467 of the Tax Code, effective from January 1, 2026, it is stipulated that individual entrepreneurs and self-employed persons will pay turnover tax at a rate of 1 percent when their annual turnover is up to UZS 1 billion.

“Furthermore, under Article 408 of the Tax Code, self-employed individuals may voluntarily pay contributions in the amount of at least one base calculation amount per year in order for their length of service to be taken into account while calculating the pension,” the statement said.